Notification No. 28/2019
Date: December 31, 2019
Subject: Amendment to Notification No. 10/2017–Integrated Tax (Rate) revising reverse charge on renting of motor vehicles.
Description:
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by substituting the reverse charge entry relating to renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration. It clarifies the applicability of reverse charge when the supplier does not charge IGST at 12%.
Issued for earlier notification?
Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).